חוק הביטוח הלאומי (תיקון מס' 253 והוראות שעה), התשפ"ה-2025National Insurance Law (Amendment No. 253 and temporary provisions), 2025 · automatic translation · suggest a correction

Official summary of the law (Knesset)

The amendment to the law establishes several provisions regarding the calculation of reserve duty compensation: First, the minimum compensation per day of reserve duty will continue to stand at an increased rate of 95% of the basic monthly amount divided by 30 (approximately NIS 321 per day) until the end of 2025. Second, as a temporary provision for self-employed workers who served in reserve duty between February 2023 and the end of 2025 and began operating as self-employed by the end of 2024, the compensation will be calculated according to the higher of the following: the income calculated according to the final tax assessment or the income that served as the basis for calculating the amount of advance payments made to the National Insurance Institute and according to which the reserve duty compensation was paid. The amendment will, among other things, lead to the cancellation of debts created for self-employed persons who received compensation based on advance payments higher than their income according to the final tax assessment. Third, Section 274B of the National Insurance Law establishes rules for calculating compensation in the case of "reserve duty rounds" during a state of emergency, such that a person called for additional service within less than 90 days of completing previous reserve duty service will receive compensation based on the salary preceding their first reserve duty round during the emergency period. According to the amendment, a salary increase of up to 20% between rounds will be taken into account, while a higher increase will only be recognized if proven to result from work and not from the reserve duty compensation itself; salary carry-forward under Section 279 of the National Insurance Law will not apply to additional reserve duty service that began during the emergency period, except regarding an insured person to whom the provisions of Section 279 applied before the start of the emergency period - for whom salary carry-forward will be permitted, but the provisions regarding the calculation of salary increases up to 20% and above 20% will apply. These provisions regarding service rounds came into effect on 1 May 2025 for reserve duty service from that date onward, and they will apply during a state of emergency as defined in the amendment - according to a call-up for reserve duty by Order 8, unless the Minister of Labor, with the agreement of the Minister of Finance and the Minister of Defense and with the approval of the Knesset Labor and Welfare Committee, determined by order that the provisions will not apply during the emergency period or part thereof.

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Sponsors

Yitzhak Kroizer, Yinon Azoulay, Shalom Danino, Ofir Katz